Upon application in the name of the State of Oklahoma on relation of the Oklahoma Tax Commission, any court of competent jurisdiction in this state shall have jurisdiction, and it shall be its duty to issue an injunction against any manufacturer, wholesaler or retail dealer as defined by this act:

1. (a) For failure by any taxpayer to pay any tax or penalty imposed or accrued under this act;
2. (b) For violation of the provisions of this Act or of the rules and regulations prescribed by the Oklahoma Tax Commission pertaining to the enforcement of any tax or penalty imposed by this act.

Laws 1947, HB 254, p. 294, § 17.